Fraudulent financial reporting is most likely to be committed by whom?( )
A. Line employees of the company.
B. Outside members of the company’s board of directors.
Company management.
D. The company’s auditors.
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Three common types of confirmations used by auditors are 1 negative confirmations, 2 positive confirmations with a request for information, 3 positive confirmations with the information included. If they were placed in the order of their competence, from highest to lowest, the sequence would be ( )
A. 1, 2, 3
B. 3, 2, 1
C. 2, 3, 1
D. 3, 1, 2
The criteria by which an auditor evaluates the information under audit may not vary regardless of the information being audited. ( )
Gross negligence is the existence of extreme or unusual negligence with the intent to deceive.( )
The standards of reporting require that the audit report state whether the financial statements are presented in accordance with generally accepted auditing standards. ( )